Title XII: Special schemes
Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1] [2]
Section 3: Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption [3] [4]
Article 369b [5] [6]
Member States shall permit the following taxable persons to use this special scheme:
a taxable person carrying out intra-Community distance sales of goods;
a taxable person facilitating the supply of goods in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State;
a taxable person not established in the Member State of consumption supplying services to a non-taxable person.
This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M23, A2
2According to
Art. 3 No 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Chapter 6 in Title XII will be
replaced with effect from
by the following:
‚Chapter 6: Special schemes for taxable persons
supplying services to non-taxable persons or making distance sales of goods,
certain domestic supplies of goods or transfers of own
goods‘.
3↓M23, A2
4According to
Art. 3 No 17 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Section 3 in Title XII,
Chapter 6, will be replaced with effect from
by the following:
‚Section 3: Special scheme for intra-Community distance
sales of goods, for certain supplies of goods within a Member State made by a
taxable person and for certain services supplied by taxable persons established
within the Community but not in the Member State of
consumption‘.
5↓M23, A2
6According
to Art. 3 No 19 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 369b will be replaced with effect from 1.7.2028 by
the following:
‚Article
369b
Member States shall permit the following
taxable persons, other than those solely carrying out exempt supplies of goods
and services that do not give rise to deductibility, to use this special
scheme:
a) a taxable person carrying out
intra-Community distance sales of goods;
b) a taxable person facilitating the
supply of goods in accordance with Article 14a(2) without dispatch or transport
or where the dispatch or transport begins and ends in the same Member
State;
c) a taxable person not established
in the Member State of consumption supplying services to a non-taxable
person;
d) a taxable person not established
in the Member State in which the goods are subject to VAT, supplying goods in
accordance with Articles 36, 37 and 39 to a taxable person, or a non-taxable
legal person, whose intra-Community acquisitions of goods are not subject to
VAT pursuant to Article 3(1), or to any other non-taxable person;
e) a taxable person not established
in the Member State in which the goods are subject to VAT, supplying goods
without dispatch or transport or where the dispatch or transport begins and
ends in the same Member State to a taxable person, or a non-taxable legal
person, whose intra-Community acquisitions of goods are not subject to VAT
pursuant to Article 3(1), or to any other non-taxable person;
f) a taxable person not established
in the Member State to which the goods have been transferred under the special
scheme set out in Title XII, Chapter 6, Section 5, where those goods are
subject to VAT in accordance with Article 16, 18 or 26 or where an adjustment
of deduction is required in accordance with Title X, Chapter 5.
This special scheme applies
to all eligible supplies in the Community by the taxable person
concerned.’